Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 154 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Power to take samples under CGST Act 2017.
Recently, we have discussed in detail section 153 (i.e. Taking assistance from an expert) of CGST Act 2017. Today, we learn the provisions of section 154 of the CGST Act 2017. Complete Details of CGST Section 154 – Power to take samples. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 154 of CGST Act 2017
Section 154 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 154 of CGST Act 2017 read with Central GST Rules 2017.
The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken.